asset impairment 中文意思是什麼

asset impairment 解釋
資產清理
  • asset : ASSET ＝ Association of Supervisory Staffs Executives and Technicians （英國）主管人員、行政官員...
  • impairment : （資本）損耗
  1. The accounting standards for the impairment of assets having been officially decreed in different countries, the systematic study on it have much yet to be made. therefore, out sprouts this thesis which aims to establish an accouting system for the impairment of assets. this paper analyzes the essence of impairment from two aspects and arrives at a conclusion that the impairment of an asset is the carrying amount of an asset which may not be recoverable

    本文第一部分首先從經濟學與會計學角度對資產減值的本質予以剖析，指出資產減值的本質是資產的現時經濟利益的預期低於原記賬時對利益的評估值，在會計上則體現為可收回金額低於資產歷史成本，是不同環境下對同一資產進行計量時所產生的計量差異；並剖析了資產發生減值的原因。
  2. Article 7 when either of the net amount of the fair value of an asset minus the disposal expenses or the current value of the expected future cash flow of the asset exceeds the carrying value of the asset, it shows that no asset impairment has occurred, and it does not need to estimate another amount of the asset

    第七條資產的公允價值減去處置費用后的凈額與資產預計未來現金流量的現值，只要有一項超過了資產的賬面價值，就表明資產沒有發生減值，不需再估計另一項金額。
  3. The third part is the key part of this paper to conclude that the execution of 8 items of impairment of assets reserves by the listed companies is incomplete ; the allocation of impairment of assets reserves may improve quality of asset ; the execution of impairment of assets accounting policy has impact on the profit of listed companies ; different economic motivations have influence on the execution of impairment of assets accounting, the listed companies which is converting their deficit or re - offering stock will choose low asset deprecation rate, while the others in deficit or with motivations for flat profit may select higher rate. the fourth part puts forward some suggestions on the development of assets depreciation accounting system in china based on the immature situation of assets depreciation accounting

    通過對2001年上市公司執行資產減值政策的執行行為進行分析，得出結論：上市公司執行八項資產減值準備並不完全；資產減值準備的計提能提高資產的質量；資產減值會計政策的執行對上市公司的利潤有影響；不同的經濟動機對資產減值會計政策的執行行為有一定的影響，具有扭虧、配股、臨界動機的上市公司一般會選擇較低的資產減值計提比例，具有虧損、利潤平滑動機的上市公司一般會選擇較高的資產減值計提比例。
  4. Article 16 after the loss of asset impairment has been recognized, the depreciation or amortization expenses of the impaired asset shall be adjusted accordingly in the future periods so as to amortize the post - adjustment carrying value of the asset systematically ( deducting the expected net salvage value ) within the residual service life of the asset

    第十六條資產減值損失確認后，減值資產的折舊或者攤銷費用應當在未來期間作相應調整，以使該資產在剩餘使用壽命內，系統地分攤調整后的資產賬面價值（扣除預計凈殘值） 。
  5. In order to change the situation, around 1999, treasury department released the regulation supplement and accounting rule for allocating impairment of assets reserve on short ? term investment, inventory, receivables, long - term investment, fixed asset and intangible asset to provide some regulations on the impairment of assets accounting

    在這一部分，筆者分別從資產減值的確認時間、確認標準、確認原則、確認方式、以及計量標準、信息披露方式等方面將我國企業會計準則與國際會計準則相比，在詳細的對比中找到了差距。
  6. This paper makes systemic research on the theories and methods in the impairment of assets. in chinese stock market, affected by various factors, the asset value of most listed companies have been overvalued for a long time

    第三部分論述了作為資產減值體系的四大理論基礎:產權理論、受託責任理論、資產評估理論、會計計量理論。並系統闡述了各種理論對資產減值會計的影響。
  7. But the regulations for long - lived asset impairment have many points to be improved. there are few researches on asset impairment in domestic academics

    但我國的資產減值規范還存在許多有待完善之處，而國內學者對長期資產減值問題的研究不多。
  8. China issued " accounting regulations for business enterprises " in 2000, which enlarged the scope of impairment loss recognized in " accounting regulations for the limited companies " from four items to eight items, except long term investment, the regulation have added other three long - lived asset impairment : fixed assets, assets in building and intangible assets, which give gist to accounting of most long - lived assets impairment in practice

    我國在2000年發布的《企業會計制度》將《股份有限公司會計制度》要求計提的資產減值準備范圍，由四項擴大到八項，除長期投資外又增加了固定資產、在建工程和無形資產三項長期資產的減值準備，使我國企業在大部分長期資產減值會計處理問題上也有了依據可循。
  9. Then this paper analyzed the listed companies " performance of impairment regulations in shenzhen stock exchange in 2001, and found that most companies recognized long - lived asset impairment, the impairment loss was very large, but the related accounting information was insufficient and diversified, and whether the information is useful is doubted

    最後本文在公司實際執行情況的基礎上，同時借鑒準則sfas144和ias36的相關規定，對我國企業會計制度中長期資產減值相關具體規定一一分析，指出其中存在的不足之處，並對其改進提出了一些拙見。
  10. Long - lived asset impairment has been of particular interest to regulators, academics, managers and business press, which is mainly because that long - lived assets usually have enormous amounts, and their impairment would have great impact on the book value of assets, accounting earnings and market returns, furthermore, accounting of asset impairment ca n ' t depart from estimates and forecasts, which allows firms to use the judgments to manage earnings

    長期資產減值是準則制定機構、會計理論界、企業管理者和商業媒體都很關心的問題，主要是因為長期資產數額巨大，其減值損失對資產的賬面價值、會計收益、資本市場上的股票收益都有很大的影響，而且其會計處理離不開估計和預測，企業可能會利用各種判斷進行盈餘管理。
  11. In the first place, this paper researched the theory basis of asset impairment. then analyzed and compared sfas no. 144 " accounting for the impairment or disposal of long - lived assets " and ias no. 36 " impairment of assets ", and paid attention to recognition and measurement. there were many worthy points to be reference by us

    然後比較分析了sfasno . 144 《長期資產減值和處置的會計處理》和iasno . 36 《資產減值》中有關長期資產減值的規定，重點分析了兩者在資產減值確認和計量上採取的不同方法和原因，其中有很多值得我國會計制度借鑒之處。
  12. Where any evidence shows any possible impairment of a particular asset of the headquarter, the enterprise shall calculate and determine the recoverable amount of the asset group to which the asset group or the combination of group assets belongs to, then compare it with the corresponding carrying value of the asset so as to decide whether it is necessary to confirm the impairment loss

    有跡象表明某項總部資產可能發生減值的，企業應當計算確定該總部資產所歸屬的資產組或者資產組組合的可收回金額，然後將其與相應的賬面價值相比較，據以判斷是否需要確認減值損失。
  13. Article 17 once any loss of asset impairment is recognized, it shall not be switched back in the future accounting periods

    第十七條資產減值損失一經確認，在以後會計期間不得轉回。
  14. The paper first introduce the development process of assets impairment accounting and its theoretical fundamental, then compare the asset devaluation rules of international accounting standard and financial accounting standard. for the application of assets impairment accounting in our limited companies, the paper select 912 sample companies to do empirical research

    本文採用規范研究和實證研究相結合的方法，在介紹了資產減值會計發展歷程的基礎上，分析了資產減值會計的理論基礎，並對國際會計準則和美國會計準則中有關資產減值的規定進行了比較分析。
  15. The impairment of business reputation shall be treated according to the accounting standards for enterprises no. 8 - asset impairment

    商譽的減值應當按照《企業會計準則第8號- -資產減值》處理。
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